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All steps are needed for any good cost estimate. The manner of
accomplishing each step, and the depth of information needed and time
expended on each step, will vary considerably, depending on what work
activity or work output is being estimated. These
steps are as follows:
1. Develop the work breakdown structure.
2. Schedule the work elements.
3. Retrieve and organize historical cost data.
4. Develop and use cost estimating relationships.
5. Develop and use production learning curves.
6. Identify skill categories, levels, and rates.
7. Develop labor-hour and material estimates.
8. Develop overhead and administrative costs.
9. Apply inflation and escalation factors.
10. Price (compute) the estimated costs.
11. Analyze, adjust, and support the estimate.
12. Publish, present, and use the estimate.
3. Selling Expenses
a. Sales Force
b. Delivery and warehouse costs
d. Technical service staff
9 Materials
9 Direct labor
9 Direct Production
9 Power and utilities
9 Maintenance
9 Quality control staff
9 Royalty payments
9 Packaging and storage costs
9 Scrap losses and spoilage
Sales Profit
expenses
General
expenses
Factory
expenses
Selling Price
Manufacturing Cost
Total Costs
Direct
Material
Factory Cost
Prime
Direct
Cost
Labor
Break-Even point
Profit zone
o st c ost
c ble
otal r ia
Cost, $
T Va
Fixed cost
Loss zone
Production, Units
A. El-Assal MENG 410 ½14¾
Cost Estimate
II2
CI2= CI1
II1
Cost indices are found in different sources. Example is in the following
table
QI
C1= C0( Q0
)
Ki is cost of component per unit weight (cost factor), and N is the number
of components in the design
Where: y = k xn
y: production effort, h/unit or $/unit
k: effort needed for manufacturing first unit
x: cumulative total units produced
n: exponent
To
ta
Ma
lu
Cost per piece, $
nit
chi
co t
nin
st cos
l
g
o
To
cos
t
Cost of Materials
LW AT Cut RT UW LW AT Cut RT UW
Materials
Remanufacturing Reuse
recycle
Ecosystem
disturbance Teardown &
Identification
Costing analysis should not only concern about product
during its life operation and maintenance, but also Treatment &
Disposal
possibility of recycling, disassembly and scrapping
according to an environmentally safe procedure.
Emissions